Financial calculations pose a unique challenge when attempted using values that are not equally divisible. When such a value is divided by an amount into portions, and either rounded or truncated, the portions, when added back together, are either greater than or less than the original value. Thus, a balance, or remainder, is created. The most often employed measure to address the balance is to compare (in code) the new total to the original amount and to adjust one of the portions for the rounding error. This often leads to issues as to which portion should be adjusted. Further, the results of these calculations are inconsistent and unrepeatable unless the same portion is adjusted each time.